https://www.taxtmi.com/caselaws?id=50872 Where duty short-paid was debited before issuance of the show cause notice, penalty under Section 11AC and interest under Section 11AB of the Central Excise Act were held not to be attracted. The liability provisions were treated as operating in the context of confirmed duty evasion under Section 11A(2), and pre-notice payment meant the statutory conditions for invoking penalty and interest were not satisfied. Rule 173Q did not change the character of the penalty, which was treated as falling under Section 11AC. The penalty and interest demand were therefore set aside. en-us Fri, 30 Mar 2001 00:00:00 +0530 Sat, 18 Sep 2010 10:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50872 Where duty short-paid was debited before issuance of the show cause notice, penalty under Section 11AC and interest under Section 11AB of the Central Excise Act were held not to be attracted. The liability provisions were treated as operating in the context of confirmed duty evasion under Section 11A(2), and pre-notice payment meant the statutory conditions for invoking penalty and interest were not satisfied. Rule 173Q did not change the character of the penalty, which was treated as falling under Section 11AC. The penalty and interest demand were therefore set aside. Case-Laws Central Excise Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50872